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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 25276 - 25300 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201351014 | 1362.04-00 | Inadvertent Terminations | 12/20/2013 |
| 201351013 | 1362.04-00 | Inadvertent Terminations | 12/20/2013 |
| 201351013 | 1362.02-03 | Passive Investment Income | 12/20/2013 |
| 201351012 | 9100.22-00 | Other | 12/20/2013 |
| 201351012 | 992.02-00 | Election | 12/20/2013 |
| 201351011 | 9100.10-01 | Accounting Methods | 12/20/2013 |
| 201351010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2013 |
| 201351009 | 7704.03-00 | Qualifying Income | 12/20/2013 |
| 201351008 | 1362.01-03 | Late Elections | 12/20/2013 |
| 201351007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/20/2013 |
| 201351007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2013 |
| 201351006 | 831.03-00 | Whether Company Qualifies as Insurance Company | 12/20/2013 |
| 201351005 | 4261.05-00 | Exemption for Certain Helicopter Uses | 12/20/2013 |
| 201351004 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 12/20/2013 |
| 201351004 | 338.02-00 | Qualified Stock Purchase | 12/20/2013 |
| 201351003 | 1362.04-00 | Inadvertent Terminations | 12/20/2013 |
| 201351002 | 4191.00-00 | Taxable Medical Devices | 12/20/2013 |
| 201351001 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 12/20/2013 |
| 201350049 | 408.03-00 | Rollover Contributions | 12/13/2013 |
| 201350048 | 414.08-00 | Church Plan | 12/13/2013 |
| 201350047 | 501.03-20 | Religious Organizations | 12/13/2013 |
| 201350047 | 501.30-02 | Dealings With Controlling Interests | 12/13/2013 |
| 201350047 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 12/13/2013 |
| 201350046 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/13/2013 |
| 201350045 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/13/2013 |
